Rules of origin require tariff classification change or regional value content thresholds for goods to qualify under preferential trade.

The Annexure prescribes origin criteria under the India-Korea preferential trade agreement using Harmonized System structure: definitions; product specific rules adjacent to each tariff classification; and origin tests that require either that goods or constituent materials be wholly obtained, or that a specified change in tariff classification occur for non originating materials. Many tariff lines also mandate a regional value content condition or additional wholly obtained component requirements. The Annexure thus provides chapter by chapter and line by line operative criteria to establish preferential origin.

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